Sec. 302. STUDY AND REPORT ON REDUCING THE AMOUNT OF THE TAX GAP OWED BY FEDERAL CONTRACTORS

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## SEC. 302 STUDY AND REPORT ON REDUCING THE AMOUNT OF THE TAX GAP OWED BY FEDERAL CONTRACTORS ###

(a)Study ####

(1)In general The Secretary of the Treasury, or the Secretary’s delegate, in consultation with the Director of the Office of Management and Budget and the heads of such other Federal agencies as the Secretary determines appropriate, shall conduct a study on ways to reduce the amount of Federal tax owed but not paid by persons submitting bids or proposals for the procurement of property or services by the Federal government. ####

(2)Matters studied The study conducted under paragraph

(1)shall include the following matters: #####

(A)An estimate of the amount of delinquent taxes owed by Federal contractors. #####

(B)The extent to which the requirement that persons submitting bids or proposals certify whether such persons have delinquent tax debts has— ######

(i)improved tax compliance; and ######

(ii)been a factor in Federal agency decisions not to enter into or renew contracts with such contractors. #####

(C)In cases in which Federal agencies continue to contract with persons who report having delinquent tax debt, the factors taken into consideration in awarding such contracts. #####

(D)The degree of the success of the Federal lien and levy system in recouping delinquent Federal taxes from Federal contractors. #####

(E)The number of persons who have been suspended or debarred because of a delinquent tax debt over the past 3 years. #####

(F)An estimate of the extent to which the subcontractors under Federal contracts have delinquent tax debt. #####

(G)The Federal agencies which have most frequently awarded contracts to persons notwithstanding any certification by such person that the person has delinquent tax debt. #####

(H)Recommendations on ways to better identify Federal contractors with delinquent tax debts. ###

(b)Report Not later than 12 months after the date of the enactment of this Act, the Secretary of the Treasury shall submit to the Committee on Ways and Means of the House of Representatives, the Committee on Finance of the Senate, the Committee on Oversight and Government Reform of the House of Representatives, and the Committee on Homeland Security and Government Affairs of the Senate, a report on the study conducted under subsection (a), together with any legislative recommendations. # TITLE IV MODIFICATION OF CALCULATION OF MODIFIED ADJUSTED GROSS INCOME FOR DETERMINING CERTAIN HEALTHCARE PROGRAM ELIGIBILITY